Accounts, tax adjustments and supporting records.
UAE CORPORATE TAX / 2026 FILING
UAE Corporate Tax Return FilingDue 30 September 2026
For businesses with a financial year ending 31 December 2025.
Get support reviewing, preparing and filing your UAE Corporate Tax return before the deadline.
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Corporate Tax calculation and return information.
Return submission and payment guidance before the deadline.
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Identify the rules that apply before you file.
The correct filing position depends on more than the headline tax rate. Revenue, legal structure, free-zone activities, related-party transactions, relief elections, and supporting records can all change the return.
0% and 9% Corporate Tax rates
For an ordinary Taxable Person, the portion of Taxable Income up to AED 375,000 is generally subject to 0%; the portion above AED 375,000 is generally subject to 9%.
Read the filing guide →Revenue of AED 3 million or less
Eligible UAE Resident Persons may elect for Small Business Relief when Revenue does not exceed AED 3 million in the relevant and all previous Tax Periods. The availability period now extends to eligible Tax Periods ending on or before 31 December 2029.
Check SBR eligibility →QFZP status and Qualifying Income
A Qualifying Free Zone Person can benefit from 0% on Qualifying Income, but must continue to meet the QFZP conditions. Non-qualifying Revenue must stay within the de minimis limit—the lower of 5% of total Revenue or AED 5 million—alongside the substance, transfer-pricing, audited-account, and other requirements.
Review the free-zone rules →Important: Small Business Relief is not available to a Qualifying Free Zone Person. Free-zone businesses should compare the available treatments before making an election or finalising the return.
FILING PREPARATION
What should be reviewed before submission?
A well-supported return starts with complete accounting records and a documented bridge from accounting profit to Taxable Income.
Explore Corporate Tax services →- 01Close and reconcile the accountsFinancial statements, trial balance, ledgers, bank reconciliations, fixed assets, payroll, and supporting invoices.
- 02Review tax adjustmentsDeductibility, exempt income, interest, losses, related parties, connected persons, reliefs, and elections.
- 03Confirm SBR or QFZP treatmentDocument eligibility rather than assuming that low revenue or a free-zone licence automatically determines the result.
- 04Approve, file, and arrange paymentReconcile the final return, retain submission evidence, and allow time for EmaraTax or banking issues.
UAE Corporate Tax filing FAQs
01Who has a 30 September 2026 Corporate Tax deadline?
A Taxable Person whose Tax Period ended on 31 December 2025 generally has nine months to file the Corporate Tax Return and pay any Corporate Tax due, making 30 September 2026 the filing and payment deadline. Confirm the Tax Period shown in EmaraTax.
02Does a business still file if no Corporate Tax is payable?
A nil tax liability does not by itself remove the filing obligation. A registered Taxable Person should review its filing requirement and submit the return for the relevant Tax Period unless a specific rule provides otherwise.
03Can a small business claim Small Business Relief for 2025?
An eligible UAE Resident Person may elect for Small Business Relief when Revenue is no more than AED 3 million in the relevant and all previous Tax Periods, subject to the detailed conditions. The relief is not available to a Qualifying Free Zone Person or an excluded multinational group member.
04Does every UAE free-zone company receive the 0% rate?
No. The 0% rate applies to Qualifying Income of a Qualifying Free Zone Person that continues to meet the relevant conditions. Other income can be subject to 9%, and failing a QFZP condition can affect status for the current and subsequent Tax Periods.
The 30 September 2026 date applies to a Taxable Person whose fiscal year ended 31 December 2025. Confirm the Tax Period shown in your EmaraTax account. Information on this page is general and is not legal or tax advice. Review the official FTA Corporate Tax guidance and the Ministry of Finance SBR update.